Here's a breakdown:
* Taxable: Generally, items intended for beautifying or cleansing the body are subject to sales tax. This includes things like:
* Makeup (foundation, lipstick, eyeshadow, etc.)
* Moisturizers
* Cleansers
* Toners
* Sunscreens (unless specifically formulated and marketed as a drug)
* Perfumes and fragrances
* Shampoo and Conditioner
* Deodorant
* Exempt: Certain items that are considered drugs or medicines are exempt from sales tax. This can be a gray area, but typically includes:
* Prescription medications
* Over-the-counter medications that are primarily for treating a medical condition (e.g., acne treatments with active ingredients)
* Some medicated skin care products (depending on their specific ingredients and intended use)
Important Considerations:
* "Intended Use" is Key: The primary intended use of the product is a major factor in determining taxability. If a product is primarily intended to treat a medical condition, it's more likely to be exempt. If it's primarily intended to beautify or cleanse, it's more likely to be taxable.
* Specific Ingredients: The active ingredients in a product can also influence whether it's considered a drug or cosmetic.
* Vendor Responsibility: Ultimately, it's the seller's responsibility to determine whether a product is taxable and to collect and remit the sales tax to the state.
* Regulations Change: Tax laws can change, so it's always a good idea to check the latest information from the New York State Department of Taxation and Finance (www.tax.ny.gov) for the most up-to-date guidance. You can also consult with a tax professional.